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If the following are registered for an individual in the territory of the Republic of Kazakhstan: dwellings, buildings, country houses, garages and other buildings, structures, premises, land plots, then it is necessary to pay the tax on the property of individuals (KBK – 104102).
The payment of property tax by individuals is made to the budget at the location of the taxable objects no later than October 1 of the year following the reporting tax period.
If a vehicle is registered for an individual in the territory of the Republic of Kazakhstan, then it is necessary to pay the vehicle tax from individuals (KBK – 104402).
Payment of vehicle tax by individuals is made to the budget at the place of residence no later than April 1 of the year following the reporting tax period.
The payment of vehicle tax for a tax period by an individual who is an attorney on the basis of a power of attorney to drive a vehicle with the right of alienation on behalf of the owner of the vehicle is the fulfillment of the tax obligation of the owner of the vehicle for the tax period.
According to the Tax Code, a tax payer is an individual who has registered ownership of a car. Your ownership right is terminated only on the basis of a completed bilateral transaction and registered with an authorized body, the sale of a car by other means (by proxy or insurance) does not terminate ownership. Consequently, taxes are levied on the owner of vehicles officially registered with the authorized body. At the same time, the transfer of a vehicle by proxy according to the norms of the Civil Code does not constitute the alienation of property and the transfer of ownership, but gives the right to manage it or represent interests on behalf of the owner. Thus, you will be the payer, since the car is registered to you, or the actual user can pay the tax for this car on your behalf (you must specify the IIN and full name of the vehicle owner in the senders of the payment).
All tax authority charges and tax amounts paid are displayed on the taxpayer's personal account. There are often situations when citizens pay taxes for the last year of ownership of a vehicle, although in fact they repay debts for previous periods. Thus, in fact, they pay the tax arrears for previous periods, but the tax for the current year has not been paid. In this regard, the amount of tax for the actual period of ownership of the vehicle before its removal from the register comes next year. Thus, if you receive information about the debt, you must pay the tax debt.
Vehicle tax for individuals is paid according to the following details:
KBK (budget classification code): 104402
KNP (payment destination code): 911
If penalties are paid, you must specify:
KNP: 912